Securities  and  Exchange  Commission

                               Washington  DC  20549

                                   Form  10-KSB

GENERAL  FORM  FOR  REGISTRATION  OF  SECURITIES  OF  SMALL  BUSINESS  ISSUERS

[X] Annual  Report Under Section 13 or 15(d) of the  Securities  Exchange Act of
1934:  For  the  fiscal  year  ended  December  31,  2002

[ ] Transition  Report Under Section 13 or 15(d) of the Securities  Exchange Act
of  1934:  For  the  transition  period  from__________  to____________

Commission  file  number  0-29987
                        -------------

                         Global Links Corp.
                  ------------------------------------
                 (Name  of  Small  Business  Issuer  in  its  charter)


            Nevada                                 88-0106514
            ------                                 ----------
      (State  or  other  jurisdiction  of           (I.R.S.  Employer
       incorporation  or  organization)           Identification  No.)

               1280 Bison, Suite B9-529, Newport Beach, CA  92660
               -------------------------------------------------
                    (Address  of  principal  executive  offices)

                                 (949)  451-4518
                                 --------------
                            Issuer's  telephone  number

        Securities  registered  under  Section  12(b)  of  the  Act:  NONE

        Securities  registered  under  Section  12(g)  of  the  Act:

          $0.001  Par  Value Voting Common Shares             OTC Bulletin Board
          ---------------------------------------             ------------------
                  (Title  of Class)                        (Registered Exchange)

Check whether the issuer (1) filed all reports  required to be filed by Sections
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports),  and (2) has been
subject  to  such  filing  requirements  for  the  past  90  days.  [X]Yes [ ]No

Check if there is no disclosure of delinquent  filers in response to Item 405 of
Regulation  contained in this form, and no disclosure will be contained,  to the
best of registrant's  knowledge,  in definitive proxy or information  statements
incorporated  by reference  in Part III of this Form 10-KSB or any  amendment to
this  Form  10-KSB.  [  ]

The  issuers  revenues  for  the  year  ended  December  31,  2002.  NONE



                                       1


The aggregate  market value of the voting and  non-voting  common equity held by
non-affiliates  based on the average bid and asked price of such common  equity,
as  of  March 17, 2003 was $35,750

The number of shares  outstanding of each of the issuer's classes of such common
equity,  as  of  March 17, 2003,  was  17,875,000  shares.

Transitional  Small  Business  Disclosure  Format  (check  one):  Yes___;  No_X_


                                     PART  I

ITEM  1.  DESCRIPTION  OF  BUSINESS.

        Organization  and  General  History
Global  Links Corp. (hereinafter referred to as "Global Links" or the "Company")
was  formed as a corporation under the laws of the State of Nevada in 1952 under
the  name  "Blue  Jacket  Mining  Company".  In  December  1994  the  Company's
shareholders  approved a reverse merger with United Casino Corporation, a Nevada
Corporation,  and  the  Company's name was changed at that time to United Casino
Corporation.  In  August,  2000,  the Company's name was again changed to United
Trading.Com,  and  in  December 2001, the shareholders approved a name change to
Global Links Corp. The Company had 2 contracts each outstanding for the licensed
use  of  its  casino and sports book software at March 31, 2001. These contracts
were  cancelled  effective  June  30,  2001  and replaced by a License Agreement
calling  for  7  1/2  percent of the net revenues from the Licensee's use of the
Software  for  its own account or from any sub-license of the Software While the
holder  of the 7 1/2% net revenues license agreement has reported an increase in
receipts  from  player  activity  on  its  Internet site, there have been no net
revenues to date, and there can be no assurance that there will ever be any such
net  revenues. In 2002, the Company's management determined that their objective
of  acquiring  an  operating business, or merging with an operating business was
meeting  with  no  success  and  therefore  decided  to  pursue  the business of
marketing  electronic  transactions  by  offering  a  suite  of  comprehensive
electronic  products.



                                      2

-     BUSINESS  OF  ISSUER
      --------------------
In  February  2002,  the  Company  announced an agreement to acquire Quick Draw,
Inc.,  a Nevada corporation, owner of ATM machines located throughout the United
States,  subject  to completion of due diligence by United Trading, and to Quick
Draw executing a loan commitment for $1 million. As of September 30, 2002, Quick
Draw  had  still  not  been able to obtain a loan commitment as required. United
Trading decided in the fourth quarter of 2002 to pursue other sources of revenue
and to place the acquisition of Quick Draw on hold until such time as Quick Draw
was  able to secure the required loan commitment for $1 million. In this regard,
the  Company  announced in August, 2002, plans to merge with UC HUB, a privately
held  California  Corporation  located  in  Pasadena,  California.  However,  in
November,  the  Company  announced that the merger plans had been terminated and
that  the  Company would instead, pursue plans to offer a suite of comprehensive
electronic  products  to  the retail, restaurant and hospitality industries. The
lead  innovative electronic transaction product is a unique Cash Advance program
that  will  fund  short-term  capital requirements of its credit card processing
clients.  The  company  plans  to also market stored value debit cards that will
include  but  not  be  limited to, gift cards, payroll cards and merchant credit
card  processing.  The Company has arranged strategic relationships with some of
the  nation's  leading  electronic  processing  platforms.  The Company plans to
market  these items nation wide under its new corporate name, Global Links Corp.
The  Company  will  utilize  various  Independent Sales Organizations (ISO's) to
market  these  products  and  announced  in  February,  2003, the contracts with
Electronic  Exchange  Systems,  ("EXS")  which company employs 27 in-house sales
people,  and  approximately 350 sales representatives in different associations.
The Company has announced Strategic marketing agreements with other companies to
offer  and  market  various  products.  The  various  agreements/products are as
follows: Cybertel Holdings, Inc. (CHI) has an exclusive licensing agreement with
Affinity  Card  Partners,  Inc.  developers  and  owners of a credit card rebate
program  using the brand name The Giving Card(. CHI has granted GLC an exclusive
24-month  marketing  agreement  to  distribute and market The Giving Card (. The
Giving  Card( is a fundraising program using a standard VISA Credit Card linking
marketing  partner  rebates  with  charitable  giving and a tax deduction to the
cardholder.  CHI  is  a  subsidiary  of  a public entity Cybertel Communications
Corporation.

Electronic  Exchange  Systems  (EXS)  a  chief  supplier of merchant transaction
processing  services  to  the  American  Buying Corporation, a company providing
products  and  services  to  trade  associations.  American  Buying  (AB)  is an
acknowledged  leader  in  marketing  affinity  programs.  Approximately  90
associations,  chamber  of  commerce  and  professional  societies  offer  their
retirement  and  estate-planning program as a member benefit. With approximately
500,000  companies employing around 17,000,000 people in the membership of their
organizations,  AB's  buying power is considerable, and their leverage continues
to  increase. Based on years of experience working with these organizations they
have  expanded  their  product  scope,  now  called  the  Essential Services and
Products  (ESP)  program.  Some of the important programs of ESP include: health
insurance,  credit  card  processing,  long-distance  telephone  (business  and
residential), retirement and estate-planning, long-term care, and private wealth
management.

EXS  presently  has  agreements  to  provide  the members of American Chamber of
Commerce  Executive Association (ACCE) and International Association of Visitors
and  Convention  Bureau (IAVCB) with payroll debit cards. It is anticipated that
800,000  members  will  purchase payroll debit cards over the next 4 years. Each
member represents 10-20 employees on average. In addition, EXS has a preliminary
agreement  to  provide  electronic  membership cards to the American Farm Bureau
with  a  total  population of five million members. The AFA expects 30 states to
adopt a payroll debit card program. EXS has executed an agreement with Global to
provide theses electronic membership cards beginning in March 2003. Furthermore,
EXS  is  negotiating  with  the  American  Trucking  Association  to  provide  a
discounted  fuel  card  and  payroll debit program that encompasses 3,500 member
companies.

EXS is currently in the agreement phase with the following members:

     National Association of Home Builders - 250,000 members
     National Restaurant Association - 200,000 locations
     National Business Aviation - 10,000 members
     Cattlemen's Beef Association - 50,000 members
     Associated General Contractors of America - 150,000 members


North American Payment Systems, Inc. d.b.a. POS Payment Systems (POS), New York,
NY,  offers  integrated  and comprehensive electronic transaction solutions such
as: credit card processing, electronic gift cards, instant funding to merchants,
private label and co-branded credit cards. The lead product GLC is offering ISOs
to their merchants will be the POSPayMe that provides them with cash advances on
future  credit  card sales. In addition, POS is a key vendor of specialty debit,
credit  and  stored  value  cards  and  a  GLC  marketing  partner of The Giving
Card(TM).

Valutec  Card  Solutions,  Franklin, TN, is one of the leading financial service
providers  offering  gift  and  loyalty  cards  to  the  retail,  restaurant and
hospitality  industries. Valutec provides its clients with state of the art data
processing,  reporting,  card  and  merchandising design and production. Valutec
resells  through  ISOs  with  several  hundred  sales  representatives.

PacificWebWorks  (PWW),  Salt  Lake  City,  UT,  develops  business  software
technologies and solutions for small and medium size businesses that want to use
the  Internet  as  a business strategy. PWW has tools for creating, managing and
maintaining  web  sites, storefront hosting, shopping carts and Internet payment
systems  ("Intellipay").  PWW  is  a  publicly  held  company  (OTC:BB PWEB) and
currently  has  over  12,000  customers. PWW is the website host for GLC and the
company  will  begin marketing PWW website services to the franchise industry in
the  second  quarter  2003.

Global  Cash,  Inc.  is  a  wholly owned subsidiary of Paystar Corp., a publicly
traded  company  (OTC:BB  PYST)  in  Lodi,  CA, that developed a Prepaid ATM and
Credit  Card program called GLOBALCash. GLOBALCash is a program that enables any
person  regardless  of  credit  history,  banking  status or age, the ability to
purchase  an  ATM  Card  or  MasterCard  for  use  anywhere  in  the world. More
specifically, GLC is utilizing the Global Cash alliance to decrease the costs of
offering  a variety of debit cards such as payroll debit cards to its customers.

U.S.  Merchant  Systems  (USMS)  is  a  merchant  service  provider for VISA and
MasterCard,  American  Express,  Discover  and Diners Club. USMS performs credit
card  and  ATM/Debit  card  processing,  electronic  check  processing,  check
guarantee,  POS  equipment  and  online  payment  processing  for  over  14,000
merchants.  USMS  has  established  relationships  with  over  150  sales agents
throughout  the  country.  USMS  recently  began  offering  the POSPayMe instant
funding  product  to  its  merchant  base. POS is providing this product to USMS
through  Global  Links.

The  Company  anticipates  cash  requirements  to be minimal during the start-up
period  for  this  new  business and anticipates that any required capital needs
will  be  met  from  short  term  loans  from  its  officers  or  other parties.

The  Company  does  not currently rely on the availability of any raw materials.

The Company intends to apply for patents and copyrights when deemed appropriate.
Currently  there  are  no  patents  or  copyrights  held by  the  Company.

During  the  Company's  current  stage  of development there are no governmental
Approvals Required for any of the Company's activities.

The  Company  is  not  currently  expending  any  resources  on  research  and
development.

The  Company  does  not believe that its current or near term planned operations
will  require  approval  under  existing  environmental  laws.

The  Company  currently  has  two  full  time  employees.  The Company expects a
requirement for 5 additional individuals in the first half of 2003 for marketing
and  accounting  control.


                                       3

Item  2  DESCRIPTION  OF  PROPERTY.
        -----------------------

The  Company  currently  leases  office space in Palm Desert, California for its
principal  operating  activities.  The  lease  is on a month to month agreement.

The  Company  has  no  official  policy  with respect to any investments in real
estate and does not have, or currently plan to have, any investments in any such
properties.


Item  3  LEGAL  PROCEEDINGS.
        -----------------

The  Company  is  not  a  party  to  any  pending  legal  proceedings.


ITEM  4.  SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS.

On  November 1, 2002, a majority of the shareholders of the Company (66.3%)acted
by  written  consent  to  approve  resolutions  to:

A) Change the name of the Company from UNITED TRADING.COM to GLOBAL LINKS CORP.;
and
B)  Revise  Article  IV  of the Corporation's Articles to increase the number of
authorized  shares  to  550,000,000  shares, consisting of 500,000,000 shares of
Common  stock  (par value $0.001) and 50,000,000 shares of Preferred stock, (par
value  $0.001)  from 55,000,000, consisting of 50,000,000 shares of common stock
(par  value  $0.001) and 5,000,000 shares of preferred stock, (par value $0.001)
and  authorizing  the  Board  of Directors , without any further approval of the
shareholders,  i)  to establish the relative rights, preferences and limitations
of  any  class  of common or preferred stock and ii) to increase or decrease the
number  of  issued  and  outstanding  shares  of  a class or series held by each
stockholder  of  record  at  the  effective  date and time of the change without
correspondingly  increasing or decreasing the number of authorized shares of the
same  class  or  series.

The above changes were reported on Schedule 14C definitive on December 11, 2003,
and  became effective upon filing with the Nevada Secretary of State on February
4,  2003.


                                     PART  II

ITEM 5.  MARKET  PRICE  AND  DIVIDENDS  ON  UNITED'S  COMMON  EQUITY  AND  OTHER
         -----------------------------------------------------------------------
STOCKHOLDER  MATTERS.
-------------------

From  October  10,  2000,  following  the  forward split of the Company's stock,
through  December  20,2001  the  stock was traded under the symbol "UTDT." After
December  20,  2001  following  a  one  for eight reverse stock split, the stock
traded under the symbol "UDTC" and continued to be traded under this symbol with
quotations  published  on  the  OTC  Bulletin  Board  until  February  28, 2003,
following the Company's name change to . Global Links Corp., when the symbol was
changed  to  GLNK.  The high and low sales prices for each quarter for the years
ended  December  31,  2000  and 2001 adjusted for all forward and reverse splits
were  as  follows:

          Quarter  Ended                 Low                    High  *
          --------------            ---------------        ----------------

          March  31,  2001               $0.1280             $0.7200
          June  30,  2001                 0.0720              0.6800
          September  30,  2001            0.1040              0.6320
          December  31,  2001             0.0400              0.1200

          March  31,  2002                0.0400              0.3000
          June  30,  2002                 0.0300              0.2000
          September  30,  2002            0.0250              0.2000
          December  31,  2002             0.0080              0.1050


*  Prices adjusted for 1/8 reverse stock split effective
December 21, 2002.

Quotations for United's common stock reflect inter-dealer prices, without retail
markups,  markdowns  or  commissions  and may not represent actual transactions.




                                       4

-     HOLDERS
      -------
The  number  of  holders  of  the Company's common stock as of Dec. 31, 2002 was
approximately  720
These  numbers  do  not  include  an  indeterminate number of stockholders whose
shares  may  be  held  by  brokers  in  street  name.

-     DIVIDENDS
      ---------

(1)     No  cash  dividends have been declared on any stock of the Registrant in
the  last  two  fiscal  years.

(2)     The  Registrant  does  not plan to pay dividends on common equity in the
foreseeable  future.



                Equity Compensation Plan Information

                                                                 Number of
                                                                 Securities
                                                                  Remaining
                    Number of                               available for future
                   Securities to be                            issuance under
                    Issued upon          Weighted-average          equity
                    Exercise of         exercise price of        compensation
                    Outstanding            outstanding         plans (excluding
                Options, warrants       options, warrants   securities reflected
                    And rights             and rights            in column (a))
Plan category           (a)                   (b)                     (c)
-------------   ------------------    -------------------   --------------------
Equity
Compensation plans
approved by
security holders

-------------   ------------------    -------------------   --------------------
Equity
Compensation plans
not approved by        9,454,167                 $0.013           21,975,000
security holders (see
Notes below)

-------------   ------------------    -------------------   --------------------
Total
-------------   ------------------    -------------------   --------------------

Notes:
     (1)  Global  Links  2000  Stock Option Plan authorized 3,000,000 shares for
issuance to Employees, Directors and/or consultants. Options to purchase 600,000
of  these  shares  have  been  awarded to directors of the Company at a price of
$0.10  per  share.
     (2)  In September, 2002, an Employee Stock Incentive Plan For The Year 2002
was  approved  and  the  issuance  of 1,000,000 common shares was authorized. At
December  31,  2002, all 1,000,000 shares remained available for future issuance
at  December  31,  2002.
     (3) An Employment Agreement executed in December, 2001, between the Company
and  Mr. James Brewer authorize Mr. Brewer to receive stock in payment of salary
for  salary  amounts  in  excess  of $6,000 per month. Currently, $63,750 of Mr.
Brewer's  accrued  unpaid salary may be received in restricted common stock at a
price  equal  to  60%  of the closing price on the day Mr. Brewer elects to take
such  salary  in  the form of stock. Based on the Closing price of the Company's
common  stock  on  December, 31, 2002, of $0.012 per share, an exercise price of
$0.0072  is  included  in  the  table  above.
     (4)  In  September, 2002, a Non-Employee Directors And Consultants Retainer
Stock  Plan  For The Year 2002 was approved and the issuance of 4,000,000 common
shares  was  authorized.  75,000  shares remain available for future issuance at
December  31,  2002.
     (5)  In  December,  2002, a Non-Employee Directors And Consultants Retainer
Stock  Plan  For  The  Year 2002, #3 was approved and the issuance of 20,000,000
common  shares  was  authorized.  19,500,000  shares remain available for future
issuance  at  December  31,  2002.
     (6)  In December 2001, the Board of Directors authorized Series A preferred
stock consisting 5,000,000 shares, and authorized the purchase of such shares by
4  individuals  at  a  price  of $0.001 per share. The options to purchase these
preferred shares, convertible into common shares on the basis of 1 for 1, remain
outstanding.


     RECENT  SALES  OF  UNREGISTERED  SECURITIES
     ---------------------------------------
The  Table  below  summarizes  the  information  required  for  all the sales of
unregistered  securities  by  Registrant  for  the  past  3  years.

<TABLE>
<CAPTION>

Date      Shares*         Base Rules Relied        Shareholder    Consideration other
          of common       upon for Exemption         Name or           Than Cash
          stock           from Registration**         Class
        ---------------  --------------------     --------------  -------------------
<S>     <C>              <C>                      <C>             <C>
                         --------------------     --------------  --------------------
                         Regulation S &           BFI Ltd.        $ 100,000 Consulting
Feb-00        3,750,000  Section 4(2) of the                      Services and
                         Act.                                     $ 200,000 Promissory
                                                                  Note
                         --------------------     --------------  --------------------
                         a) Reg D Section 504     Sales made in   Cash $150,000 gross
Mar-00          750,000  b)Nevada Revised         Nevada U.S.A.   Proceeds.
                         Statutes 90.490          to four         Net Proceeds
                         c)Section 4.2 of the     unaccredited    $            147,000
                         Act.                     investors
                         --------------------     --------------  --------------------
                         Section 4(2) of the      Company         Consulting Services
Oct-00           18,750  Act.                     Consultants       Valued at $51,500

                         --------------------     --------------  --------------------
                         Section 4(2) of the      Company         Consulting Services
Dec-00          257,500  Act.                     Consultants     Valued at $103,000

                         --------------------     --------------  --------------------
                         Section 4(2) of the      Ellshay, LLC    Consulting Services
May-02          150,000  Act.                     a Calif. corp   Valued at $9,000

                         --------------------     --------------  --------------------
                         Regulation S &           BFI Ltd.        Consulting Services
May-02          300,000  Section 4(2) of the      a Cook Is.      Valued at $18,000
                         Act.                     Corp
                         --------------------     --------------  --------------------
                         Section 4(2) of the      Corp.           Stock in lieu of
Jul-02          899,902  Act.                     Directors.      Compensation
                                                                  Valued at $22,500
                         --------------------     --------------  --------------------
                         Section 4(2) of the      Ellshay, LLC    Consulting Services
Nov-02          200,000  Act.                     a Calif. LLC    Valued at $3,600

                         --------------------     --------------  --------------------
                         Section 4(2) of the      Mark Ehrlich    Consulting Services
Dec-02        1,000,000  Act.                     an Individual   valued at $30,000
                                                  Mktg Consultant
                         --------------------     --------------  --------------------

*  Prices adjusted for a 3/1 forward stock split effective October 10, 2000, and
a  1/8  reverse  stock  split  effective  December  21,  2001.

**  As well as any other available exemptions from registration.


</TABLE>


                                       5

Item 6 -PLAN  OF  OPERATION
        -------------------

The  Company  initially  in  2001,  planned  to enter the Electronic Transaction
business beginning with the ownership and operation of ATM machines. This was to
be accomplished through the acquisition of Quick Draw, Inc. a Nevada corporation
which  owned  and  operated  ATM  machines  throughout  the  United  States. The
acquisition  agreement  was  contingent  upon  Quick Draw securing a loan for $1
million.  While  awaiting  Quick  Draw to consummate its loan commitment, Global
Links  Management determined to expand its stated goals to include the marketing
and  processing  of  electronic  transactions through various stored value cards
such as payroll cards, loyalty cards, gift cards and debit cards. In this regard
the  Company  has  established  various Strategic marketing agreements and joint
venture agreements to market electronic transaction products and other strategic
alliance  agreements  for the processing and control of electronic transactions.


     MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
     ---------------------------------------------------------------------------
OPERATIONS.
----------

During the fiscal year ended December 31, 2000, United announced the sale of six
licenses  each  for  its  casino  and  sports  book software. However due to the
deterioration of the Internet market, two of the licenses for each software were
never  fully  consummated  and  two  sales of each software were canceled by the
purchasers  due  to their inability to bring the planned Internet sites on line.
In  the  fiscal  year  ended  December 31, 2001, there were no sales of software
made,  and  all prior sales contracts were canceled. The Company ceased sales of
software  and  entered  into  a  one  time  exclusive  license  agreement  with
Recantoazul,  the  primary purchaser of the Company's software in 2000, where by
the  Company  would  receive  a  license  fee  based  solely  on  the profits of
Recantoazul  from its sublicense and franchising of On-line gaming sites. During
the  year  ended,  December  31,  2002,  the  Company  ;had  no  revenues.

ITEM  7.  FINANCIAL  STATEMENTS.

                                       6



                       GLOBAL LINKS CORP. AND SUBSIDIARIES

                        CONSOLIDATED FINANCIAL STATEMENTS

                           DECEMBER 31, 2001 AND 2002

                                      WITH

                                    REPORT OF
                           CERTIFIED PUBLIC ACCOUNTANT












                                       7

                                  GLOBAL LINKS CORP.
                          (A  Development  Stage  Company)
                   INDEX  TO  CONSOLIDATED  FINANCIAL  STATEMENTS

                                                                       Page
                                                                       ----

Independent  Auditor's  Report                                          F-3

Consolidated  Balance  Sheet  as  of  December  31,  2002               F-4

Consolidated  Statements  of  Operations  for  the  years
ended  December  31,  2001  and  2002  and  the  cumulative  period
during  the  development  stage  from  Inception, December 31, 1994
through  December  31,  2002                                            F-5

Consolidated  Statement  of  Changes  in  Shareholders'
Equity  (Deficiency),  for  the  years  ended
December  31,  2001  and  2002, and from  Inception,
December 31, 1994  Through December  31,  2002                          F-6


Consolidated  Statements  of  Cash  Flows  for  the
years  ended  December  31,  2001  and  2002  and  the  cumulative
period  during  the  development  stage  from
Inception, December 31, 1994  through  December  31,  2002               F-7

Notes  to  Consolidated  Financial  Statements                  F-8  -  F-10






                                      F-2

                                       8






                              WILLIAM E. COSTELLO, CPA
                        16055 VENTURA BOULEVARD, Suite 1212
                              ENCINO, CALIFORNIA 91436

                            INDEPENDENT AUDITOR'S REPORT


Board of Directors
United Trading.con


I  have  audited  the  accompanying  balance  sheets  of  Global Links Corp. and
Subsidiaries  as  or  December  31, 2002, and December 31, 2001, and the related
statements of income (loss), changes in stockholders' equity, and cash flows for
the  years  ended.  These  financial  statements  are  the responsibility of the
Company's  management.  My  responsibility  is  to  express  an opinion on these
financial  statements  based  on  my  audit.

I  conducted  my audit in accordance with generally accepted auditing standards.
Those  standards  require that I plan and perform the audit to obtain reasonable
assurance  about  whether  the  financial  statements  are  free  of  material
misstatement.  An audit includes examining, on a test basis, evidence supporting
the  amounts and disclosures in the financial statements. An audit also includes
assessing  the  accounting  principles  used  and  significant estimates made by
management,  as well as evaluating the overall financial statement presentation.
I  believe  that  my  audits  provide  a  reasonable  basis  for  my  opinion.

As  shown  in  the  financial  statements,  the  Company  incurred a net loss of
$347,501  during  the  year  ended  December 31, 2002, and, as of that date, the
Company's  total  liabilities  exceeded  its  total  assets  by  $234,213. these
factors,  among others, as discussed in Note 3, indicate that the company may be
unable  to  continue  in  existence. The financial statements do not include any
adjustments  relating  to the recoverability and classification of asset amounts
or  the amounts and classification of liabilities that might be necessary should
the  Company  be  unable  to  continue  in  existence.

In  my  opinion,  subject  to  the  effects  on the financial statements of such
adjustments,  if  any,  as  might  have  been  required  had  the outcome of the
uncertainty  about recoverability of assets and the amount and classification of
liabilities  referred  to  in  the preceding paragraph been known, the financial
statements  referred  to  above  present  fairly,  in all material respects, the
financial position of Global Links Corp. and Subsidiary as of December 31, 2002,
and  2001,  and  the results of its operations and cash flows for the years then
ended, in conformity with accounting principles generally accepted in the United
States  of  America.



S/William E. Costello
------------------------
William E. Costello, CPA
March 17, 2003
Encino, California




                                      F-3
                                       9

<TABLE>
<CAPTION>

                               GLOBAL LINKS CORP.
                        (A Development Stage Enterprise)
                                  BALANCE SHEET


                            ASSETS
                            ------
                                                        December 31,    December 31,
                                                            2002            2001
                                                        ------------    ------------
<S>                                                   <C>             <C>
CURRENT ASSETS
   Cash. . . . . . . . . . . . . . . . . . . . . . .  $       325     $      1,590
   Deposits. . . . . . . . . . . . . . . . . . . . .          127                -
                                                      ------------    -------------

Total Current Assets . . . . . . . . . . . . . . . .          452            1,590
                                                      ------------    -------------

PROPERTY AND EQUIPMENT
   Fixed Assets. . . . . . . . . . . . . . . . . . .            -                -
                                                        ----------    ------------

      Total Property and Equipment . . . . . . . . .            -                -
                                                      ------------    -------------

OTHER ASSETS . . . . . . . . . . . . . . . . . . . .            -                -
                                                      ------------    -------------

      Total Assets . . . . . . . . . . . . . . . . .  $       452     $      1,590
                                                      ============    =============


                 Liabilities and Shareholder Equity

CURRENT LIABILITIES
   Accounts payable. . . . . . . . . . . . . . . . .  $     8,826     $     15,078
   Payable to officers . . . . . . . . . . . . . . .      222,298           40,421
   Loan from officer . . . . . . . . . . . . . . . .        3,500                -
                                                      ------------    -------------
      Total Current Liabilities                           234,665           55,499

OTHER LIABILITIES
   Advances/deposits . . . . . . . . . . . . . . . .            -                -
   Deferred income taxes . . . . . . . . . . . . . .            -                -
                                                      ------------    -------------
                                                                -                -
                                                      ------------    -------------

STOCKHOLDERS' EQUITY
   Preferred Stock par value $0.001 (50,000,000
     Shares authorized, none issued and outstanding             -                -

   Common Stock par value $0.001 (500,000,000 shares
     authorized, 12,125,000 and 5,150,000
     issued and outstanding). . . . . . . . . . . .       12,125             5,150
   Additional Paid-in Capital . . . . . . . . . . .    1,328,052         1,167,829
   Retained Deficit - accumulated during
      Development Stage. . . . . . . . . . . . . . .   (1,574,390)      (1,226,889)
                                                      ------------    -------------

   Total Stockholders' Equity. . . . . . . . . . . .     (234,213)         (53,909)
                                                      ------------     ------------

      Total Liabilities and
              Stockholders' Equity . . . . . . . . .  $       452     $      1,590
                                                      ============    =============


The accompanying notes are an integral part of these financial statements.
</TABLE>

                                                                           F-4
                                       10
<PAGE>
<TABLE>
<CAPTION>

                                         GLOBAL LINKS CORP.
                                 (A Development Stage Enterprise)
                                      STATEMENT OF OPERATIONS
                                                                                      Inception
                                                   Year ended       Year ended     December 31, 1994
                                                  December, 31     December, 31          Thru
                                                      2002             2001        December 31, 2002
                                                 ---------------  ---------------  ---------------
<S>                                              <C>              <C>              <C>
REVENUES

   Consulting fees. . . . . . . . . . . . . . .  $            -   $            -   $      544,894
   Sales. . . . . . . . . . . . . . . . . . . .               -                -          770,000
   Interest Income. . . . . . . . . . . . . . .               -                -            3,764
                                                 ---------------  ---------------  ---------------

      Total Revenues. . . . . . . . . . . . . .               -                -        1,318,658

EXPENSES

   General and Administrative . . . . . . . . .          58,302          107,476          705,165
   Officer Compensation. . . . . . . . . . . . .        178,499            1,000          179,499
   Consulting Fees . . . . . . . . . . . . . . .        100,700           21,599          553,852
   Allowance for Uncollectable Debt . . . . . .               -                -          160,937
   Loss from write-down of software . . . . . .               -          538,492          538,492
   Loss from write-down of notes receivable . .               -          406,067          406,067
   Depreciation and Amortization. . . . . . . .               -           64,792          164,508
   Loss from activities of NetBet . . . . . . .               -                -          184,528
                                                 ---------------  ---------------  ---------------

      Total Expenses. . . . . . . . . . . . . .         347,501        1,139,426        2,893,048
                                                 ---------------  ---------------  ---------------

Net Pre-Tax Income (Loss) . . . . . . . . . . .  $     (347,501)  $   (1,139,426) $    (1,574,390)

   Income Taxes . . . . . . . . . . . . . . . .               -           40,000                -
                                                 ---------------  ---------------  ---------------

Net Income (Loss) After Taxes . . . . . . . . .  $     (347,501)  $   (1,099,426)  $   (1,574,390)
                                                 ===============  ===============  ===============

Net Income (loss) per
    Common Share, basic and diluted . . . . . .  $       (0.055)  $       (0.213)  $       (0.704)
                                                 ===============  ===============  ===============

Weighted Average number of Common
   Shares outstanding, basic and diluted
   adjusted for 1/50 reverse split in 1999,
    3/1 forward spit in October, 2000,
   and 1/8 reverse split in 2001 . . . . . . . .      6,352,120        5,150,300        2,236,806
                                                 ===============  ===============  ===============


The accompanying notes are an integral part of these financial statements.

</TABLE>
                                                                             F-5
                                       11
<PAGE>

<TABLE>
<CAPTION>
                                         GLOBAL LINKS CORP.
                                  (A Development Stage Enterprise)
                                      STATEMENT OF CASH FLOWS

                                                                                       Inception
                                                     Year ended      Year ended       Dec 31, 1994
                                                    December 31,     December 31,         Thru
                                                        2002             2001       December 31, 2002
                                                  ---------------  ---------------  -----------------
<S>                                               <C>              <C>              <C>

OPERATING ACTIVITIES
----------------------------------
Net Income (Loss). . . . . . . . . . . . . . . .  $     (347,501)  $   (1,099,426)   $    (1,574,390)
Adjustments to reconcile Net Loss to Cash
      provided (used) by operating activities:
   Depreciation and Amortization . . . . . . . .               -           64,792            140,963
   Loss on disposal of office Furniture & Equip.               -           10,258             15,972
   Loss on write-off of software for license . .               -          538,492            538,492
   Loss on cancellation of notes receivable. . .               -          406,067            406,067
   Common Stock issued for services. . . . . . .         167,198                -            167,198
   Changes in operating assets and liabilities:
   Increase (decrease) in Accounts Payable . . .          (6,212)          15,078             49,287
   Increase (decrease) in Payable to Officers. .         181,877           40,421            181,877
   (Increase) decrease in Receivable from
      Software License Sales . . . . . . . . . .                          133,933           (406,067)
   Increase (decrease) in Advance License Fees .               -          (91,300)                 -
   (Increase) decrease in Deposits . . . . . . .            (127)          25,000               (127)
   Increase (decrease) in Deferred Taxes . . . .               -          (40,000)                 -
                                                  ---------------  ---------------    ---------------

Net cash provided by Operating Activities. . . .          (4,765)           3,315           (480,728)
                                                  ---------------  ---------------    ---------------

INVESTMENT ACTIVAITIES
--------------------------------------
   Decrease (increase) in Property and
      Equipment. . . . . . . . . . . . . . . . .               -                -            (36,318)
   Decrease (increase) in Software for
      License. . . . . . . . . . . . . . . . . .                          (27,400)          (661,618)
  Decrease (increase) in  Organization Costs . .               -                -             (1,190)
                                                  ---------------  ---------------    ---------------

Net cash (used) by Investment activities . . . .               -          (27,400)          (699,126)
                                                  ---------------  ---------------    ---------------

FINANCING ACTIVITIES
---------------------------------
   Disposal of Office Furniture & Equip. . . . .               -            3,700              3,700
   Cash Loans from Officers                                3,500                -              3,500
   Increase (decrease) in Common Stock . . . . .               -                -          1,172,979
                                                  ---------------  ---------------    ---------------

Net cash provided by Financing Activities. . . .           3,500            3,700          1,180,179
                                                  ---------------  ---------------    ---------------

Increase (decrease) in Cash. . . . . . . . . . .          (1,265)         (20,385)               325

Cash at Beginning of Period. . . . . . . . . . .           1,590           21,975                  -
                                                  ---------------  ---------------    ---------------

Cash at End of Period. . . . . . . . . . . . . .  $          325   $        1,590     $          325
                                                  ===============  ===============    ===============


The accompanying notes are an integral part of these financial statements.

</TABLE>
                                                                             F-6
                                        12
<PAGE>

<TABLE>
<CAPTION>
                       GLOBAL LINKS CORP.
               (A Development Stage Enterprise)
  CONSOLIDATED  STATEMENT  OF  CHANGES  IN  STOCKHOLDERS'  EQUITY
         For the Years ended December 31, 2000, 2001 and 2002


                                     Common Stock
                                    --------------          Paid-in     Retained       Total
                                 Shares         $           Capital     Earnings      Equity
                               ----------    ----------     ---------    ---------   ---------
<S>                            <C>          <C>            <C>          <C>         <C>

Balance @ 12/31/99                373,900    $      374    $  587,656   ($458,632)  $  129,398

Shares issued to achieve
   rounding to even number
   Nov.'99 rev. stock  split          219

Issuance of Stock for
   Cash and Services            3,750,000         3,750       296,250                  300,000

Sale of Stock (504D)              750,000           750       129,700                  130,450

Issuance of stock for
    Services                      276,250           276       154,223                  154,499

Net Income year ended 12/31/00                                            331,169      331,169
                                ---------     ---------    -----------   ---------    ---------
Balance @ 12/31/00              5,150,369    $   5,150    $ 1,167,829   ($127,463)  $1,045,516
                                =========     =========    ===========   =========   ==========

Net Loss year ended 12/31/01                                           (1,099,426)  (1,099,426)

Shares lost due to reverse
   Stock split rounding              (271)

                                ---------     ---------    ---------    ---------     ---------
Balance @ 12/31/01              5,150,098    $    5,150   $1,167,829  ($1,226,889)  ($  53,909
                                =========     =========   ==========   ===========   ==========

Stock issued for Services       6,974,902         6,975      160,223                 $ 167,198

Net Loss year ended 12/31/02                                          ($  347,501)  ($ 347,501)
                                ---------     ---------    -----------   ---------    ---------
Balance @ 12/31/02             12,125,000    $   12,125   $1,328,052  ($1,574,390)  ($ 234,213)
                                =========     =========   ==========   ===========   ==========

Number of shares issued reflects a 3 for 1 forward
stock split effected October 4, 2000 and a 1 for 4 reverse stock split effected December 21, 2001.

</TABLE>


The accompanying notes are an integral part of these financial statements.


                                                                             F-7
                                        13
<PAGE>



                                   GLOBAL LINKS CORP.
                            (Formerly  United  Trading.Com)
                          (A  Development  Stage  Enterprise)
                     NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS
                             December  31,  2001  and  2002



1.  ORGANIZATION
-------------------------


Global Links corp.  (hereinafter  referred to as the "Company") was formed as a
corporation  under  the laws of the State of Nevada in 1952 under the name "Blue
Jacket  Mining Company."  In December 1994 the Company's shareholders approved a
reverse  merger  with  United  Casino Corporation, a Nevada Corporation, and the
Company's  name  was  changed  at  that  time to United Casino Corporation.  The
Company then pursued the general business objectives of providing consulting and
product  support  for  the entertainment industry particularly as applied to the
world wide Internet. In August, 2000, the name was changed to United Trading.Com
to  reflect  the change in business to encompass a broader e-commerce visibility
on  the Internet.  In December 2002, the shareholders approved another change in
the Company's name to Global Links Corp. to reflect the Company's entry into the
Electronic Transaction Business.


                                                                             F-8
                                      14

                                   GLOBAL LINKS CORP.
                             (Formerly  United  Trading.Com)
                           (A  Development  Stage  Enterprise)
                      NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS
                             December  31,  2001  and  2002

2.  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES
    ------------------------------------------

  a.  Estimates  and  Assumptions
     The  preparation  of  financial  statements  in  conformity  with generally
     accepted  accounting  principles  requires management to make estimates and
     assumptions  that affect the reporting amount of assets and liabilities and
     disclosure  of  contingent  assets  and  liabilities  at  the  date  of the
     financial  statements  and  the  reported  amounts of revenues and expenses
     during  the  reporting  period.  Actual  results  could  differ  from those
     estimates.

  b.  Investments
     Investments are carried at cost except, where in the opinion of management,
     there has been a loss in value other than a temporary decline in which case
     the  carrying  value  is  reduced  to  its  estimated  value.

     c.  Income  Taxes
     The  Company  provides  for  income  taxes  in accordance with Statement of
     Financial Accounting Standards No. 109, which requires the use of the asset
     and   liability  method  and  recognizes  deferred  income  taxes  for  the
     consequences  of  "temporary differences" by applying enacted statutory tax
     rates  applicable  to  future  years  to  differences between the financial
     statement  carrying  amounts  and  the  tax  bases  of  existing assets and
     liabilities.


3.  RELATED  PARTY  TRANSACTIONS
    --------------------------

During  the year ended December 31, 2000, the Company made two sales each of its
casino and sports book software to Recantoazul, S.A. Recantoazul is a Costa Rica
corporation  whose President is Mr. Darren Wright, the son of Mr. Norman Wright,
former  President of United Trading.Com. The sale of the licenses to Recantoazul
was  made  under  the same conditions as the sale to Malt Limited, a Cook Island
corporation.  Malt  Limited,  was  the  holder of 1,800,000 shares (4.3%) of the
Company's  common  stock. Both Recantoazul and Malt have canceled their licenses
for  the Company's software, However, Recantoazul has entered into a new license
agreement  for use of the software. As of the date of the agreement, the Company
was  unable  to  determine  the  future expected revenues from the agreement and
therefore  no  value  was  has  been  assigned  to  the  license.


                                                                             F-9
                                      15


                                  GLOBAL LINKS CORP.
                           (Formerly  United  Trading.Com)
                         (A  Development  Stage  Enterprise)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           December 31, 2001 and 2002



4.  PREFERRED STOCK
    ---------------

On  December  14,  2001,  the  Board  of Directors approved the establishment of
5,000,000  shares  of  Series  A  Convertible  Preferred Stock, and approved the
issuance of such stock to Mr. James Brewer, the current president and CEO of the
Company,  and  three other individuals. At December 31, 2002, the purchase right
was  still  outstanding  and  none of the authorized shares had been issued. The
Series  A  Convertible  Preferred  Stock  contains  the  following  features:
   8% non-cumulative dividend
   Each share entitled to 20 votes
   Each issued share convertible, at any time, at the option of the holder, into
      the  corporation's  common  stock  at  one common share for each class "A"
      preferred share held
   The  common  share  conversion feature is not subject to dilution as a common
      stock equivalent
   Payment  of  any dividends on Class "A" preferred stock is subject to and not
      in  excess  of  dividends  on  the corporation's common stock based on the
      factor (one  for  one)  into  which  the  Class  "A"  preferred shares are
      entitled to convert into the corporation's common stock.


5.  COMMON  STOCK
    ------------

The  Company on October 4, 2000, effected a forward split of its common stock on
the basis of 3 shares for each one share of issued and outstanding common stock.
On December 21, 2001 the Company effected a reverse split of its common stock on
the  basis  of  1  share  for each eight shares of issued and outstanding common
stock.  The  authorized  capitalization  of the Company remained unchanged, with
50,000,000  (par  value  $0.001) common shares and 20,000,000 (par value $0.001)
preferred  stock  authorized.  In  December 2002, the shareholders authorized an
increase  in  authorized  shares to 550,000,000 shares consisting of 500,000,000
shares  of  common  stock,  par  value $0.001 and 50,000,000 shares of preferred
stock,  par  value  $0.001.  At  December 31, 2002, there were 12,125,000 common
shares  and  no preferred shares outstanding. During the year ended December 31,
2002,  the  company  made  sales  of its common stock to the following entities:

Entity  or  Group      Number of Shares*           Per share price determination
-----------------      ----------------            -----------------------------

Ellshay Ltd              350,000  (restricted)    $0.036  - Board determination
a CA LLC                                        closing price previous trading
                                                day

BFI Ltd. A Cook Island
company                  300,000  (Restricted)    $0.06  - Board determination
                                                 closing price previous trading
                                                 day

Corporate Directors      899,902 (Restricted)     $0.025  - Board determination
                                                 closing price previous trading
                                                 day

Mark Ehrlich, an       1,000,000 (Restricted)     $0.03 - Board determination
individual                                       closing price previous trading
                                                 day

Mark Ehrlich, an         200,000 (Free Trading)   $0.018 - Board determination
individual                                       closing price previous trading
                                                 day

William Woo, an        2,725,000 (Free Trading)   $0.019 - Board determination
individual                                       closing price previous trading
                                                 Day

Francis Zubrowski,     1,500,000 (Free Trading)  $0.020 - Board determination
an individual                                   closing price previous trading
                                                 Day

No additional shares were issued during the year ended December 31, 2002.

Stock  Options  and  Warrants
-----------------------------
In  December  2001,  the  Company  granted  Mr. James Brewer options to purchase
500,000  shares,  and  Mr.  James  Hancock  options  to  purchase 100,000 shares
(adjusted for the one for eight reverse stock split effective December 21, 2001)
of  the  Company's  common  stock at an exercise price of $0.10 per share. Still
outstanding  at December 31, 2001, the options are exercisable at any time prior
to  December  14, 2006. In addition, an option was granted to purchase 5,000,000
shares  of  Preferred stock with no specific date for exercise applied. No other
options  or  warrants  were  granted during the years ended December 31, 2001 or
2002.  The  Company  has  adopted  the  disclosure  only provisions of SFAS 123.

For  disclosure  of stock option compensation to the above individuals, the fair
value  of  options  is  estimated  on  the date of grant using the Black-Scholes
option  pricing  model  with the following weighted average assumptions used for
stock  options  granted  during  fiscal  2001:  no  annual  dividends,  expected
volatility of 50%; risk-free interest rate of 6%; and expected lives of 5 years.

The  weighted  average  fair  value  of  stock  options granted to employees and
officers  during the fiscal year 2001 was approximately $7,700. Accordingly, the
Company's  pro forma loss and net loss per share for the year ended December 31,
2002  would  be unchanged and the net loss per share for the year ended December
31,  2001  would  have  been  as  follows:

                                                    Year Ended
                                                 December 31, 2001

Net  loss  applicable  to  common  shares:

                          As reported          $     (1,099,426)
                                               =================

                          Pro forma            $     (1,107,126)
                                               =================

Net  loss  per  common  share:

                          As reported          $         (0.213)
                                               =================

                          Pro forma            $         (0.215)
                                               =================



                                                                           F-10
                                      16


ITEM  8.  CHANGES  IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS.
        ---------------------------------------------

There  have  not  been  any  changes  in  or  disagreements  with  Accountants.

                                    PART  III

ITEM  9.  DIRECTORS,  EXECUTIVE  OFFICERS,  PROMOTERS,  AND  CONTROL  PERSONS.
         --------------------------------------------------------------

This  table  describes  United's  current  Directors  and  Executive  Officers.

                  NAME                       AGE                TITLE
----------------------------------------     ---               -------
James G. Brewer                               60     President, Chief Executive
                                                     Officer and Chief Financial
                                                       Officer and  Director

James L Hancock                               53     Chief Operating Officer
                                                     and Director



Mr.  James Brewer,  President,  CEO,  CFO  and  Director  Mr.  James  Brewer has
Served  as  President,  CEO and CFO since December, 2001.  Mr. Brewer has served
As  Vice  President  and Chief Financial Officer for a number of publicly traded
Bulletin  Board  companies  over  the  past  20  years,  including Wright Energy
Corporation, Magellan Filmed Entertainment, Inc. and NetBet, Inc. He also served
As  Controller  for  McCulloch Oil Corporation, a public American Stock Exchange
corporation.  Mr.  Brewer  holds  a Bachelor of Science degree in Administrative
Management from California State University at Los Angels and an MBA from United
States  International  University  in  San  Diego  California.

Mr.  James  Hancock, Chief Operating Officer and Director. Mr. Hancock served as
President  of  the  Company  from  July,  2001 to December 2001. Mr. Hancock has
served  as  a  private  investment  Banker  over  the last 20 years for numerous
businesses  including  manufacturing,  telecommunications,  medical  diagnostic
equipment,  printing and publishing and real estate. In 1998, Mr. Hancock became
a  Principal  of Shoreline Partners, LLC, a middle-market merger and acquisition
company  located  in  San  Diego.  While  at  Shoreline, Mr. Hancock represented
clients  for  divestiture  in  industries  that include injection molding, candy
manufacturing, concrete block manufacturing, insurance, software and e-commerce.
In  January  2001,  Mr.  Hancock  formed  Interactive  Mergers  Group, a private
investment banking firm for emerging companies and investors. Mr. Hancock earned
a  Law  Degree  from  the  California  Western  School of Law and a Bachelors of
Business  Administration  from  Southern  Methodist  University.


There  are  no  family  relationships  among any of the Registrant's officers or
directors.
No director, executive officer, promoter or control person of the Company during
the  past  five  years  has  had  any  involvement  in  any legal proceedings as
described  in  Item  401  (d)  of  Regulation  S-B.


SECTION  16(A)  BENEFICIAL  OWNERSHIP  REPORTING  COMPLIANCE
-------------------------------------------------------

All required reports have been filed timely



                                      17

ITEM.  10  EXECUTIVE  COMPENSATION
          ----------------------

The  following  table  sets forth the compensation of Global Links Corp.'s chief
executive  officer  for  the  periods  indicated.


<TABLE>
<CAPTION>
               SUMMARY  COMPENSATION  TABLE

               -------Annual  Compensation-------               -----Long-term  Compensation-----

                                            Other                 Securities
                                           Annual     Restricted   Underlying               All Other
Name and                                   Compen-      Stock      Options/      LTIP       Compen-
Principal               Salary    Bonus    sation     Award(s)       SAR's      Payouts     sations
Position       Year       $         $         $           $            #           $           $
(a)            (b)       (c)       (d)       (e)         (f)          (g)         (h)         (I)
-----------  --------  --------  -------  ---------  -----------  -----------  ---------  -----------
<S>          <C>       <C>       <C>      <C>        <C>          <C>          <C>        <C>

N. Wright       2000          0        0          0            0            0          0            0
President/  2001 thru
CEO          July 23          0        0          0            0            0          0            0
-----------  --------  --------  -------  ---------  -----------  -----------  ---------  -----------

J. Hancock
President/
CEO         July 24, 2001
                Thru
COO     Dec. 13, 2001    $1,000        0          0            0      100,000          0            0
                 2002   $10,000        0          0       $8,750            0          0            0
-----------  --------  --------  -------  ---------  -----------  -----------  ---------  -----------

J. Brewer
President, CEO
CFO        Dec 14, 2001
               Thru
         Dec 31, 2001  $18,000         0          0            0    2,166,667          0            0
                2002   $72,000         0    $18,043      $13,748    7,187,500          0            0
-----------  --------  --------  -------  ---------  -----------  -----------  ---------  -----------

</TABLE>


                             Option/SAR  Grants  in  Last  Fiscal  Year
                                     Individual  Grants

<TABLE>
<CAPTION>

                Number of Securities        % of Total Options/SARs          Exercise or
              Underlying Options/SARS       Granted to Employees in          Base Price    Expiration
Name               Granted (#)                   Fiscal Year
<S>         <C>                           <C>                              <C>             <C>
------------    ---------------------       -----------------------        -------------    ----------
James G. Brewer
   CEO, CFO
   and Director      7,187,500                    100%                          $0.0072       12-15-06

James L. Hancock
   Director and
   Former President
   and CEO                   -                      -%

Number of shares and exercise price reflect 1 for 8 reverse stock split effective December 21, 2001.


</TABLE>

Mr. James Brewer entered into a three year consulting agreement with the company
Effective  October  1,  2001, which agreement was cancelled on December 14, 2001
and  replaced  by  a  three year employment agreement effective December 1, 2001
calling for salary of $10,000 per month through September, 30, 2002, $11,250 per
month  from  October 1, 2002 through September 30, 2003, $12,500 per month, from
October  1,  2003 through September 30, 2004, and $15,000 per month from October
1,  2004  through November 30, 2004. Through December 31, 2002, no cash payments
have  been  made  to  Mr.  Brewer  on  either  the  consulting  agreement or the
employment  agreement.  Mr.  Brewer  also received an option to purchase 500,000
shares  of  the Company's common restricted stock at an option price of $010 per
share  exercisable  at  any  time  prior  to  December  15,  2006.  Mr. Brewer's
employment agreement authorizes Mr. Brewer to receive stock in payment of salary
for  salary amounts in excess of $6,000 per month. At December 31, 2002, $63,750
of Mr. Brewer's accrued unpaid salary may be received in restricted common stock
at  a  price  equal  to 60% of the closing price on the day Mr. Brewer elects to
take  such  salary  in  the  form  of  stock.  Based on the Closing price of the
Company's  common  stock on December, 31, 2002, of $0.012 per share, an exercise
price  of  $0.0072  is included in the table above. Other Annual Compensation as
reflected  in  Col.  (e) of the Summary Compensation Table above remains accrued
but  unpaid  as  of  December  31,  2002.

-     COMPENSATION  OF  DIRECTORS
      -------------------------
Prior  to  December,  2001 there were no standard arrangements pursuant to which
the  Company's  directors were to be compensated. In December, 2001 the Board of
Directors  approved  a  resolution  under which non-employee Directors are to be
paid  $500  per month for their services. In addition, Directors are entitled to
reimbursement  in  accordance  with  the  Company's  policies  for  traveling,
entertainment  and  any  other  expenses  reasonably incurred and related to the
performance  of  a  Director's  duties  and  responsibilities  on  behalf  of
Corporation.  Such fees are in lieu of any payments for attendance at Directors'
meetings. Mr. Gary Tate was paid $500 per month from July 1999 through December,
2000.  Mr.  Tate was also paid a total of $950 in 2000 for attendance at special
meetings  of  the  Board.  Mr.  Anderson was paid a total of $20,113 in 2000 for
consulting  services related to the Company's software development. There are no
other  arrangements  pursuant  to  which  any  of  the  Company's directors were
otherwise  compensated  during  the  last  three  fiscal  years  for any service
provided  as  director.

-     TERMINATION  OF  EMPLOYMENT  AND  CHANGE  OF  CONTROL  AGREEMENT
      ---------------------------------------------------------
In  the event of termination of Mr. Brewer's employment agreement, Regardless of
the  reasons  or purpose of the termination of Brewer's retention as an Employee
to  the  Corporation,  the  Corporation shall not and may not terminate Brewer's
employment  as President, CEO and CFO unless and until the Corporation has fully
arranged  for  and commenced performance of the following i) Offer in writing by
the  Corporation,  approved  by the Board of Directors to purchase all shares of
stock  of  the Corporation directly or beneficially owned by JAMES G. BREWER for
cash at least thirty (30) days prior to the proposed termination date of Brewer'
Employment  Agreement  at  the  then  existing market price based on the average
published  closing  trade price for the five (5) business days prior to the date
of  Notice. Brewer may elect in his absolute discretion to waive this provision,
by  notifying  the  Corporation  in  writing.  ii)  Payment,  in  cash,  by  the
Corporation  of  all  sums  then  due  and  owing, if any, as compensation, iii)
Payment,  in  cash,  by  the Corporation of all sums then due and owing, if any,
pursuant reimbursement of expenses; and iv) Payment, in cash, by the Corporation
for buyout of remainder of the Employment Agreement at the rate of fifty percent
(50%)  of  the  regular  Salary  in  effect.


ITEM  11.  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND MANAGEMENT.
          --------------------------------------------------------------

This  table  describes  the  ownership  at  December  31,  2002 of the Company's
outstanding  common  stock by: (i) each of the Company's Officers and Directors;
(ii)  each  person  who  is  known  by  the  Company  to own more than 5% of the
Company's  outstanding  common  stock;  and  (iii) all of the Company's Officers
and  Directors  as  a  group:


                                      18

<TABLE>
<CAPTION>
TITLE OF         NAME AND ADDRESS OF          AMOUNT AND NATURE OF    PERCENT OF
CLASS             BENEFICIAL OWNER            BENEFICIAL OWNERSHIP       CLASS
<S>       <C>                                <C>                      <C>
                                                     (Common Shares)
          Principle Shareholders
          ---------------------------------   ----------------------   ---------
Common    BFI Ltd.                                         1,837,500     15.2%(1)
Stock     C/O Trustnet (Cook Islands) Ltd.
          Avarua, Rarotonga
          Cook Islands
          ---------------------------------
Common    Mark Ehrlich
Stock     77-800 California Dr., Suite 600
          Palm Desert, CA 92211                            1,200,000      9.9%
          ---------------------------------

          Officers Directors:
          ---------------------------------
Common    James Hancock                                      350,000      2.9% (2)
Stock     1280 Bison, Suite B9-529
          Newport Beach, CA 92660
          ---------------------------------
Common    James Brewer                                       626,777      5.2%
Stock     1280 Bison, Suite B9-529
          Newport Beach, CA 92660
          ---------------------------------                --------     --------

          All Officers and Directors
          as a group (3 persons)                             976,777      8.1%
          ---------------------------------                =========     ======

</TABLE>

Notes:
(1)  Shares owned by BFI Ltd. are restricted securities pursuant to Regulation S
issued  on  Feb 12, 2000 (see also Part 2 - Item 5 "Recent Sales of Unregistered
Securities").  BFI  Ltd.  has performed certain software consulting services for
the  Company  (See  Part  3  Item  12  "Certain  Relationships  and  related
transactions").  The  Company  is  not aware of any other arrangements which may
result  in  a  change  of  control  of  the  Company.

(2)  Shares  attributed to Mr. Hancock are registered in the name of Interactive
Mergers  Group,  LLC  a  corporation  controlled  by  Mr.  Hancock

Item  12.  CERTAIN  RELATIONSHIPS  AND  RELATED  TRANSACTIONS.
          ----------------------------------------------

Software  consulting  services were provided to the Company by BFI Ltd. a holder
of  72.8%  of  the  Company's  common stock. BFI was paid $300,000 in restricted
securities  during  the year ended December 31, 2000, and nothing in prior years
for such services. The Company has a license agreement with Recantoazul S.A. for
the use of The Company's casino and sports book software.  Recantoazul S.A. is a
Costa  Rican  Corporation  which Mr. Darren Wright, the son of Mr. Norman Wright
(former  President  of  United  Trading.Com),  is president.  Recantoazul paid a
total  of $105,000 to the Company in 2000 and $31,000 in 2001 for the use of the
Company's  software.  Recantoazul has since canceled all original agreements and
Entered  into  a  new  license  agreement  in  2001  whereunder  Recantoazul  is
responsible for all maintenance and update of the Company's software in exchange
for a license fee based on Recantoazul's profits.


                                      19


ITEM  13.  EXHIBITS  AND  REPORTS  ON  FORM  8-K.
          --------------------------------

a)  Exhibits

Exhibit
Number                                                        Description  **
------                                                        --------------

     3.1                              Amended and Restated Articles  of
                                      Incorporation,  For Global Links Corp.

     3.2*                             By-Laws as restated for Global Links Corp.

     4.1                              Rights, Preferences, Privileges and
                                      Restrictions Series "A" Convertible
                                      Preferred Stock

     10.1*                            Stock  Option  Plan

     10.2*                            Recantoazul Software License Agreement
                                      Dated August 6, 2001,With Recantoazul,
                                      S.A., for use and maintenance of software

     10.3*                            Employment agreement with Mr. James
                                      Brewer, retaining him as President, CEO
                                      CFO dated December 14, 2001.

     10.4*                            United Trading.Com Employee Stock
                                      Incentive Plan For The Year 2002

     10.5*                            United Trading.Com Non-Employee Directors
                                      And Consultants Retainer Stock Plan For
                                      The Year 2002

     10.6*                            United Trading.Com Non-Employee Directors
                                      And Consultants Retainer Stock Plan For
                                      The Year 2002 No. 3




*  Exhibits  were  previously  filed.

** Summaries of all Exhibits  contained within this  Registration  Statement are
modified  in  their  entirety  by  reference  to  these  Exhibits.

                                      20

(b)  REPORTS  ON  FORM  8-K

There  have  been  no reports of Form 8-K made during the quarter ended December
31, 2002.


                                 SIGNATUARES


IN  accordance  with  Section  13  or  15(d) of THE Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                   GLOBAL LINKS CORP.
                        ---------------------------------------------------
                                  (Registrant)



                    By:      s/James Brewer,  President  and  Director
                        -------------------------------------------------


                    Date: March 20, 2003
                          ----------------


In  accordance  with  the Exchange Act, this report has been signed below by the
following  persons  on behalf of the registrant and in the capacities and on the
dates  indicted.




                    By:       s/James Hancock,  Director
                        ------------------------------------


                    Date: March 20, 2003
                          ----------------


                                      21

                  CERTIFICATION  PURSUANT  TO
         SECTION  302  OF  THE  SARBANES-OXLEY  ACT  OF  2002

     I,  James G. Brewer, Chief Executive Officer and Chief Financial Officer of
Global  Links  Corp.,  certify  that:

     1.   I  have  reviewed  this  Annual  Report on Form 10-KSB of Global Links
Corp.

     2.   Based  on my knowledge, this Annual Report does not contain any untrue
statement  of a material fact or omit to state a material fact necessary to make
the  statements  made, in light of the circumstances under which such statements
were  made,  not  misleading  with  respect to the period covered by this Annual
Report;

     3.   Based  on  my knowledge, the financial statements, and other financial
information  included  in  this  Annual  Report,  fairly present in all material
respects  the  financial  condition, results of operations and cash flows of the
Registrant  as  of,  and  for,  the  periods  presented  in  this Annual Report;

     4.   I  am responsible for establishing and maintaining disclosure controls
and  procedures  (as  defined  in  Exchange Act Rules 13a-14 and 15d-14) for the
Registrant  and  have:

     a)   designed  such  disclosure  controls  and  procedures  to  ensure that
material  information  relating  to  the  Registrant, including any consolidated
subsidiaries,  is made known to me by others within those entities, particularly
during  the  period  in  which  this  Annual  Report  is  being  prepared;

     b)   evaluated  the  effectiveness  of the Registrant's disclosure controls
and  procedures  as  of  a  date within 90 days prior to the filing date of this
Annual  Report  (the  "Evaluation  Date");  and

     c)   presented in this Annual Report my conclusions about the effectiveness
of  the  disclosure  controls  and  procedures  based on my evaluation as of the
Evaluation  Date;

     5.   I  have  disclosed,  based  on  my  most  recent  evaluation,  to  the
Registrant's  auditor  and  the  Registrant's  board  of  directors  (or persons
performing  the  equivalent  function);

     a)   all  significant  deficiencies  in the design or operation of internal
controls  which  could  adversely  affect  the  Registrant's  ability to record,
process,  summarize  and  report  financial  data  and  have  identified for the
Registrant's  auditors  any  material  weaknesses  in  internal  controls;  and

     b)   any  fraud, whether or not material, that involves management or other
employees who have a significant role in the Registrant's internal controls; and

     6.     I  have  indicated  in  this Annual Report whether or not there were
significant  changes  in  internal  controls  or  in  other  factors  that could
significantly  affect internal controls subsequent to the date of my most recent
evaluation,
including  any  corrective  actions  with regard to significant deficiencies and
material  weaknesses.

Dated:  March 20, 200            Signature:  /s/  James  G.  Brewer
                                           ---------------------------
                                           James  G.  Brewer
                                           Chief  Executive  Officer,  and
                                           Chief  Financial  Officer

                                      22

<PAGE>
                      CERTIFICATION  PURSUANT  TO
                        18  U.S.C.SECTION  1350
                        AS  ADOPTED  PURSUANT  TO
             SECTION  906  OF  THE  SARBANES-OXLEY  ACT  OF  2002


     In  connection with the Annual Report of Global Links Corp. (the "Company")
on  Form  10-KSB  for  the  year  ending  December  31,  2002, as filed with the
Securities  and  Exchange Commission on the date hereof (the "Report"), I, James
G.  Brewer,  Chief  Executive Officer, President, and Chief Financial Officer of
the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to
Section  906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge
and belief: (1) The Report fully complies with the requirements of Section 13(a)
or  15(d)  of  the  Securities  Exchange  Act  of  1934;  and

     (2)  The  information  contained  in  the  Report  fairly  presents, in all
material  respects,  the  financial  condition  and  result of operations of the
Company.

     Dated:                               /s/  James  G.  Brewer
           March 20, 2003                 ----------------------------
                                          James  G.  Brewer,  Chief
                                          Executive  Officer,  President,
                                          and  Chief  Financial  Officer





                                      23

<PAGE>